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Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.

• Updated: 6 April 2025

How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.

• Updated: 27 October 2021

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

• Overview

  Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…

• What you pay it on

  You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…

• Capital Gains Tax allowances

  You only have to pay Capital Gains Tax on your overall gains above your…

• Gifts to your spouse or charity

  There are special rules for Capital Gains Tax on gifts or assets you…

• Work out if you need to pay

  You need to pay Capital Gains Tax when you sell an asset if your total…

• Reporting and paying Capital Gains Tax

  You do not get a bill for Capital Gains Tax. You must work out if your…

• Capital Gains Tax rates

  You may pay a different rate of tax on gains from residential property…

• If you make a loss

  You can report losses on a chargeable asset to HM Revenue and Customs…

• Record keeping

  You need to collect records to work out your gains and fill in your tax…

• Market value

  Your gain is usually the difference between what you paid for your asset…

Getting a UK background check so you can apply for Global Entry and get through USA border control faster: how to apply, how much it costs

• Updated: 12 April 2024

Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties

Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief

How to get access to MHRA submissions portals, how to use them, where to go for help.

• Updated: 4 May 2021

Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim

Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation